Controlling. Concepts of Management Control, Controllership, and Ratios
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1 Controlling Concepts of Management Control, Controllership, and Ratios
2 Springer Berlin Heidelberg New York Barcelona Budapest Hong Kong London Milan Paris Santa Clara Singapore Tokyo
3 Thomas Reichmann Controlling Concepts of Management Control, Controllership, and Ratios With 174 Figures t Springer
4 Prof. Dr. Thomas Reichmann University of Dortmund Institute of Controlling Otto-Hahn-Str. 6a D Dortmund Germany Die Deutsche Bibliothek - CIP-Einheitsaufnahme Reichmann, Thomas: Controlling: concepts aof management control, controllership, and ratios I Thomas Reichmann. - Berlin; Heidelberg; New York; Barcelona; Budapest; Hong Kong; London ; Milan; Paris; Santa Clara; Singapore; Tokyo: Springer, 1997 ISBN 13: ISBN-13: e-isbn-13: DOl: / This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law. Springer-Verlag Berlin. Heidelberg 1997 Softcover reprint of the hardcover 1st edition 1997 The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. SPIN /
5 Preface The term "Controlling" in German literature and the way it is understood and applied in German companies mainly refer to the English terms of "management control" and "controllership". The functional meaning of Controlling composes of the individual functions of both of the terms and furthermore, it has been enlarged according to new developments and concepts of management. It holds a very special and important position in modem companies. The increasing mass of information a company faces makes its extraction and processing as well as its decision-related condensing a major task of Controlling. The term itself has been undergoing a continuous change and became increasingly decision- and information-related. However, an efficient company Controlling can only be realised, if its formal mathematical and methodical basis is taken into account and is applied to the fundamental ideas of a Controlling concept. With this, an adequate foundation is laid and a Controlling concept for the different company functions or the entire company can be designed upon it. Ratios can be considered the most efficient instrument supporting analytical tasks. They are related to each other by designing a ratio system in which their interdependencies are depicted. With this, it becomes possible to generate decision-related information and therefore, gain the information being important for management (e.g. within the framework of profit and loss analysis and planning). Another important point dealt with is the progress of information technology which has gained immense importance due to the fact that flexibility and total information transparency have become main critical success factors for modem companies. Consequently, very specific requirements can be stated which are to be fulfilled for establishing an efficient information management by Controlling. Modem software technology, for example, based on client-server-architectures, renders a depiction of company-specific as well as general characteristics (e.g. characteristics of the company's environment) possible. Especially the simulation of future developments is of interest for measurements as regards strategic planning. Additionally, the uncertainty which is part of each managerial decision could be reduced by simulating different possible developments of economical factors influencing the company and its environment. This book represents a first survey of Controlling as it is understood and applied in German companies. It is the essence of a far more detailed, function-wide and differentiated concept, which is in total presented in "Controlling mit Kennzahlen und Managementberichten" one of the few standard books in Germany dealing with the modem Controlling theory and practice.
6 VI Preface Last but not least, I would like to thank my assistant, Dipl.-Kff. Ms. Ulrike Baumol who supported me in the struggle with the English language and gave her advice as far as questions regarding the contents were concerned. Moreover, Catrin Stippel and Tim Sukowski, both student assistants at my institute, contributed to the successful completion of this book by fighting mistakes and drawing the numerous figures. Lastly, thanks is due to the editor of Springer-Verlag, Heidelberg, Dr Werner A. Maller for his support and co-operation while we were preparing this publication. Dortmund, January 1997 Prof Dr. Thomas Reichmann Institute o/controlling University 0/ Dortmund
7 Contents A Fundamentals of the Controlling concept The evolution of the term Controlling The Controlling structure Controlling targets Controlling tasks Controlling concept Controlling concept and the relation to decisions The Controlling concept and the supply with information Controlling system Controlling applications Controlling institution B Basic elements of ratio systems as a Controlling tool Systems related to targets Fundamentals of model design Description models and ratio concepts Explanation models and ratio concepts Decision models and ratio systems The interpretation of ratio systems against the background of managerial models C The RL ratio system Fundamentals of the RL ratio system The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system D IT-supported Controlling Demands on an IT-supported Executive Information System....47
8 VIII Contents 1.1 Demands on the supply with basic data and their management Demands on the analysis applications Prospects of the further development of EIS E Logistics Controlling Tasks of Logistics Controlling Instruments of Logistics Controlling Materials requirements planning (MRP) Logistics cost and performance costing Using Logistics Controlling for efficiency control and preparation of decisions F Cost and Profit Controlling Tasks of the Cost and Profit Controlling The necessity of adapting to changing market situations The regular profit and efficiency control Instruments of Cost and Profit Controlling The turnover planning The product- and product group-related turnover planning The selection of turnover influencing factors by correlation analysis The determination of interdependencies as regards time within the framework of correlation analysis The analysis of functional interdependencies between the turnover and turnover-determining factors The derivation of prognosis turnovers The determination of average deviations of prognosis The time-dependent turnover plan The cost planning Pre-requisites for the planning of decision-relevant cost The system of internal detail plans as a relevant information basis for cost planning The cost accounting system as an instrument for information processing within cost planning The term "decision-relevant cost accounting"
9 Contents IX The system of full costing as a basis of cost planning in a Controlling system The system of direct costing as a basis of cost planning in the Controlling system The standard direct costing as basis of cost planning in the Controlling system The relative prime cost and contribution margin accounting as a basis of cost planning in the Controlling system... III Preparing tasks for carrying out the cost planning The planning of prime costs The overheads planning The time-dependently accumulated cost plan The planning ofprofit Break-even-point-analysis as an instrument of planning The basic model of break-even-poi nt-analysis The possibilities of applying break-even-point-analysis within the framework of Controlling The matrix of the manageable fixed costs as a planning instrument The management of fixed costs regarding their factual structure The management of fixed costs in their time-dependent structure The management of fixed costs regarding their effect on the readiness to operate Cost and Profit Controlling in the case of changing market conditions Price reduction as a means of adaptation to changing market conditions The adaptation of production and inventory management to a rhythmically changing sales course Principle ideas for the solution of the adaptation problem when facing a changing sales course by inventory management The adaptation of production and inventory management to a rhythmically changing sales course at given capacity The adaptation of production and inventory management to a rhythmically changing sales course in the case of a variable capacity The adaptation of the production and sales program to changing market conditions
10 X Contents The influence of sales quantities by product political measurements The determination of the optimal production and sales program The determination of relative price limits to maintain the optimal production and sales program The determination of relative price limits of sales goods The determination of relative price limits for procurement goods Management of fixed cost as a means to adapt to changing market conditions The temporary closure of production as a means of adaptation to changing market conditions G Investment Controlling Tasks of Investment Controlling Investment planning, investment realisation, and investment control The individual tasks Stimulation of new investments Co-ordination of investment planning and investment volume Preparation of decisions Realisation control Current control of investment analysis Instruments of Investment Controlling Objective-orientated system of investment planning and control Value analysis as a systematic problem solution method Concepts of investment analysis Statistical methods of investment analysis Cost and profit comparison Machine hour rate analysis Profitability comparison Static comparison of amortisation Dynamic methods of investment analysis Net present value-, annuity-, and internal rate of returnmethod Dynamic amortisation comparison Dynamic methods of investment analysis Evaluation of the net present value-, annuity-, and internal rate of return-method
11 Contents XI Improvement by application ofthe final valuemethod Improvement of the interpretability by a special risk analysis (in the broader sense) A Investment analysis by taking into account the effect caused by the taxes on income Value analysis Checking and standardisation of investment analysis data by Investment Controlling Recording of data Expected turnover Planned degrees of employment A Current costs/payments Imputed capital cost used in static methods Internal interest rate Principles of an Investment Controlling concept for the preparation of decisions Concepts of investment control H Strategic Controlling Tasks and targets of strategic management Strategic Controlling Differentiation between strategic and operational Controlling Tasks of strategic Controlling Strategic Controlling and strategic planning Strategic control Instruments of Strategic Controlling Strategic informational need analysis Method of critical success factors Business Systems Planning Key indicator system GAP analysis The concept of experience curves A Portfolio-Management A.l Development of strategic business units A.2 Portfolio analysis The product life cycle analysis Strategic Cost and Profit Controlling
12 XII Contents 3.1 Cost structure management as a central Controlling task in a changed competition and company environment Framework ofa strategic Cost and Profit Controlling Orientation of cost accounting towards competition strategies Target Cost Management Development of target cost management Analysis of relevant target cost comparison objects Determination of product-related target costs Target cost splitting The component method The functions method Cost type-related allocation of package target costs Special problems of target cost splitting Target cost management Continuous target-performance analyses The company value chain as a link to strategic cost management The concept of activity based costing Development and basics of activity based costing Analysis and structuring of company activities Activity based cost centre costing Activity cost costing Condensing of sub activities to main activities Activity-orientated portfolio analysis as interface to strategic Controlling The "Fixed-Cost-Management-Orientated Standard Costing" as integrative cost accounting approach Implications on the statement of values in cost type costing Requirements as regards a modified design of an (activity) cost centre costing Requirements regarding the modified design of an (activity) cost estimating The design ofa "Fixed Cost Management and Activity-orientated Standard Cost Estimation" Design of a strategic Controlling reporting Strategic Marketing-Controlling Objectives and tasks Enlarged life-cycle-portfolio model Possible analysis path of a strategic Marketing Controlling Development of an strategic "early 'enlightenment' information system"
13 Contents XIII 5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS) Scenario simulation as an instrument of strategic Controlling Open system simulation when investments into a new hotel are planned Open system simulation in the case of strategic inventory planning Fixed-cost management in the context of scenario simulation References Keyword index
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